Answer:
Neutrality
Explanation:
Neutrality is the concept of accounting, which is described as that the financial statements or the accounting information need to be free from errors or from other missions.
The financial statements or the accounting information could not be prepared with the motive to influence the decisions of the firms or the company, that is they might be neutral.
Therefore, the accounting information which does not contain the measurement bias in favor of a specific set of the companies, has the characteristics of the neutrality.
